Talmud for Horayot 2:3

אֵין חַיָּבִין אֶלָּא עַל הֶעְלֵם דָּבָר עִם שִׁגְגַת הַמַּעֲשֶׂה, וְכֵן הַמָּשִׁיחַ. וְלֹא בַעֲבוֹדָה זָרָה, אֵין חַיָּבִין אֶלָּא עַל הֶעְלֵם דָּבָר עִם שִׁגְגַת הַמַּעֲשֶׂה. אֵין בֵּית דִּין חַיָּבִין עַד שֶׁיּוֹרוּ בְדָבָר שֶׁזְּדוֹנוֹ כָרֵת וְשִׁגְגָתוֹ חַטָּאת. וְכֵן הַמָּשִׁיחַ. וְלֹא בַעֲבוֹדָה זָרָה, עַד שֶׁיּוֹרוּ עַל דָּבָר שֶׁזְּדוֹנוֹ כָרֵת וְשִׁגְגָתוֹ חַטָּאת:

They are not liable unless there be forgetfulness of the thing and unwittingness in act [i.e., If beth-din ruled (wrongly) for the congregation in one of all of the mitzvoth, they are not liable for a bullock of forgetfulness of the congregation, unless there be forgetfulness of the thing (that is, if their ruling were mistaken and the halachah escaped them), together with unwittingness in act, i.e., if most of the congregation erred and transgressed by their ruling, it being written (Leviticus 4:13): "And if the whole congregation of Israel err and the thing be hid" — unwittingness in the act and forgetfulness of the thing (the halachah)]. And thus with the anointed priest. [He is not liable for an offering unless the din escaped him. And they are not liable unless there be forgetfulness of the thing together with unwittingness in act [as with all the other mitzvoth; for we derive idolatry from the other mitzvoth by identity "by the eyes" — "by the eyes," as written above.] Beth-din are not liable unless they rule (wrongly) on a thing whose witting transgression is punishable by kareth and whose unwitting transgression requires a sin-offering (except for five of them whose unwitting transgression does not require a sin-offering: circumcision and the Pesach offering — Because they are positive commandments, even though their witting transgression is punishable by kareth, their unwitting transgression does not require a sin-offering, in respect to which it is written (Leviticus 4:13) "one of all the mitzvoth of the Torah which are not to be done"; and blaspheming, because it does not involve an act and Scripture write of a sin-offering (Numbers 15:29): "for him who acts unwittingly" — excluding blaspheming, where there is no act. And for defiling the sanctuary and its holy things, unwitting transgression requires (not a sin-offering, but) a sliding-scale offering, as mentioned in Leviticus. For all of these, beth-din and the anointed priest do not bring a sin-offering for unwitting transgression. We find, then, all the mitzvoth for which beth-din and the anointed priest bring an offering to total thirty-one, witting transgression of which is punishable by kareth, and unwitting transgression requiring a fixed sin-offering.] And thus with the anointed priest. And they are not liable (to bring an offering) for idolatry until they rule on something whose witting transgression is punishable by kareth and whose unwitting transgression requires a sin-offering.

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